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V2412-22 ·22 November 2022 ·consulta-vinculante Medium impact
Tax

Cryptocurrency gains taxed at time of delivery, regardless of cash receipt

The consultant asks when capital gains from cryptocurrency sales must be declared and whether reporting is required. The DGT responds that gains are recognised upon delivery of the cryptocurrency and that reporting obligations apply to foreign crypto assets.

In 6 key points

Lifecycle

2022-11-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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